WVC 11 - 8 - 6 C
§11-8-6c. Maximum levies on each classification by county boards
of education; order of levy; exceeding levy for
school bond issues.

County boards of education are hereby authorized to lay not in
excess of the following maximum levies, for the purposes specified
and in the following order:

(1) With respect to a magisterial, independent or other school
district existing in a county prior to May twenty-second, one
thousand nine hundred thirty-three, or any special taxing district
for which the board of education is required to lay the levy, for
the payment of (a) interest and sinking fund requirements for
bonded indebtedness incurred prior to the adoption of the Tax
Limitation Amendment; and (to the extent not so required), (b)
other legally incurred contractual indebtedness not bonded, if any,
incurred prior to the adoption of the Tax Limitation Amendment as
follows: On Class I property, thirty-five one hundredths of one
cent; on Class II property, seven tenths of one cent; and on
Classes III and IV property, one and four tenths cents.

(2) For either or both of (a) the permanent improvement fund,
and (b) the payment of interest and sinking fund requirements for
bonded indebtedness incurred subsequent to the adoption of the Tax
Limitation Amendment, as follows: On Class I property, one and
five tenths cents; on Class II property, three cents; and on
Classes III and IV property, six cents.

(3) For the general current expenses of schools as follows: On Class I property, twenty-one and one tenth cents; on Class II
property, forty-two and two tenths cents; and on Classes III and IV
property, eighty-four and four tenths cents. But if the tax
commissioner has approved the levy of an additional amount for the
general current expenses of the county as authorized by section
six-b, subsection three, the amount of the levy authorized for
boards of education by this subsection shall be reduced by the tax
commissioner to that extent.

If the rates of levy under paragraph (2) above are not
required in whole or in part for the purposes for which they are
allocated by this section, the county board of education may, with
the prior written approval of the state board of school finance,
created by section three, article nine-b, chapter eighteen of the
code, as amended, lay such rates of levy or portion thereof not so
required, for the general current expenses of schools: Provided,
however, That if the rates of levy under paragraph (3) of this
section are not sufficient for the purposes for which they are
allocated, the county board of education may, with the prior
written approval of the state tax commissioner, lay such additional
rates of levy, or portion thereof, as are surrendered by the county
court under paragraph (3), section six-b of this article: Provided
further, That a county board of education shall be required to levy
outside the levy rates hereinabove provided sufficient to pay the
principal and interest requirements on bonds now or hereafter
issued by any school district not exceeding in the aggregate fiveper centum of the assessed value of all taxable property in the
county school district, to be ascertained by the last assessment
for state and county taxes, previous to the incurring of such
indebtedness, in the manner provided by the "Better Schools
Amendment," as ratified.

Note: WV Code updated with legislation passed through the 2015 Regular Session
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